Charity registration number: 1181749
**BRISTOL MUSICAL COMEDY CLUB TRUSTEES' REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025**
Creative Tax Reliefs Limited
## **Bristol Musical Comedy Club Contents**
||**Page**|
|---|---|
|Reference and Administrative Details|1|
|Trustees' Report|2—3|
|Independent Examiner's Report|4|
|Statement of Financial Activities|5|
|Statement of Financial Position|6|
|Statement of Cash Flows|7|
|Notes to the Statement of Cash Flows|8|
|Notes to the Financial Statements|9—11|
|The following pages do not form part of the statutory accounts:||
|Detailed Statement of Financial Activities|12|
**Bristol Musical Comedy Club Reference and Administrative Details For The Year Ended 31 October 2025**
**Trustees** Ms Eva James Mr Robert McDonald (appointed 07/01/2026) Mr Stephen Mundey (resigned 01/06/2025) Ms Hannah Milkins (resigned 01/06/2025) Ms Nieve Fay (appointed 02/06/2025) **Charity Number** 1181749 **Principal Address** 562 Bath Road Brislington Bristol BS4 3LE **Independent Examiner** Nathan Penny Creative Tax Reliefs Limited Image House Farm Sandy Lane Lathom L40 5TU
Page 1
## **Bristol Musical Comedy Club**
## **Trustees' Report For The Year Ended 31 October 2025**
The trustees present their report and the financial statements for the year ended 31 October 2025.
## **Objectives and Activities**
## **Aims and Objectives**
The charity’s ‘Objects’ as stated in the Constitution are to educate the public in the arts and sciences and in particular to the art and science of music and drama by the presentation of dramatic musical productions.
The Trustees confirm that they have had regard to the Charity Commission guidance on public benefit.
BMCC achieves is objectives primarily through the staging and performance of musical productions.
## **Achievements and Performance**
## **Main Achievements**
During the year BMCC staged productions of A Class Act, Cinderella, Legally Blonde and Little Shop of Horros. As well as involving membership in performing and mounting the productions.
In the forthcoming financial year, BMCC will be staging Cinderella and 100 Years of BMCC (tbc)
## **Financial Review**
## **Financial Position**
The Charity made a surplus of £585 in the year (2024: deficit £10,718). At the year end total funds amounted to £27,539 (2024: £26,954), all of which were unrestricted.
## **Gift Aid**
During the year the charity recieved £1,421 in gift aid. This amount is reflected in Donations and gifts
## **Reserves Policy**
BMCC aims to hold reserves that at any time provide a buffer against any unforeseen expenses, legal or technical, which might occur. These reserves would be used to meet any of the CIO's obligations should it need to fold.
## **Going Concern**
The trustees have examined the major risks to which the charity is exposed and systems have been established to mitigate those risks. These procedures will be periodically reviewed to ensure that they still meet the needs of the charity.
## **Structure, Governance and Management**
## **Governing Document**
BMCC is a CIO registered with the Charity Commission for England and Wales. It is governed by a board of trustees.
Trustees are appointed in accordance with the charity’s constitution. On appointment new trustees are provided with a copy of the constitution and any amendments made to it, and a copy of the CIO's latest trustees' annual report and statement of accounts.
The running of the CIO is delegated to a committee elected at an Annual General Meeting of the Members, that is convened annually as soon as possible after the end of the financial year to which members shall be summoned by notice giving not less than fourteen days. The committee comprises a Chairman, Secretary, Treasurer and four other Members.
Meetings of the committee, with trustees present, take place regularly.
All arrangements for the productions and other events and the control of the finances are in the hands of the committee.
Page 2
## **Bristol Musical Comedy Club Trustees' Report (continued) For The Year Ended 31 October 2025**
## **Statement of Trustees' Responsibilities**
The charity trustees are responsible for preparing a trustees' annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The law applicable to charities in England and Wales requires the charity trustees to prepare financial statements for each year which give a true and fair view of the state of affairs of the CIO and of the incoming resources and application of resources, of the CIO for that period. In preparing the financial statements, the trustees are required to:
- select suitable accounting policies and then apply them consistently;
• observe the methods and principles in the applicable Charities SORP;
- make judgements and estimates that are reasonable and prudent;
• state whether applicable accounting standards have been followed, subject to any material departures that must be disclosed and explained in the financial statements;
• prepare the financial statements on the going concern basis unless it is inappropriate to presume that the CIO will continue in business.
The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the CIO and to enable them to ensure that the financial statements comply with the Charities Act 2011, the applicable Charities (Accounts and Reports) Regulations, and the provisions of the trust deed. They are also responsible for safeguarding the assets of the CIO and taking reasonable steps for the prevention and detection of fraud and other irregularities.
The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the CIO's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
The trustees' report was approved by the board of trustees and signed on its behalf by:
Robert McDonald (Jun 11, 2026 09:24:57 GMT+1)
11/06/20 Date
Page 3
## **Bristol Musical Comedy Club Independent Examiner's Report to the Trustees of Bristol Musical Comedy Club For The Year Ended 31 October 2025**
I report to the trustees on my examination of the accounts of Bristol Musical Comedy Club (the Trust) for the year ended 31 October 2025.
## **Responsibilities and Basis of Report**
As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).
I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
## **Independent Examiner's Statement**
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
1. accounting records were not kept in respect of the Trust as required by section 130 of the Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the applicable requirements concerning the form and contents of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair view' which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
## Nathan
Nathan (Jun 11, 2026 09:26:48 GMT+1)
Nathan Penny Date 11/06/26 Image House Farm Sandy Lane Lathom L40 5TU
Page 4
## **Bristol Musical Comedy Club Statement of Financial Activities For The Year Ended 31 October 2025**
|**Notes**
**INCOME AND ENDOWMENTS FROM:**
Donations and legacies
**3**
Charitable activities:
Theatrical Productions
Investments
**4**
Separate material item of income
**EXPENDITURE ON:**
Raising funds
**5**
Charitable activities:
**5**
**NET INCOME/(EXPENDITURE)**
**NET MOVEMENT IN FUNDS**
**RECONCILIATION OF FUNDS:**
Total funds brought forward
**TOTAL FUNDS CARRIED FORWARD**
**11**|**2025**
**Unrestricted**
**funds**
**£**
5,177
66,312
315
9,685|**2024**
**Unrestricted**
**funds**
**£**
9,796
30,345
412
8,904|
|---|---|---|
||81,489|49,457|
||(80,904)|(60,175)|
||585|(10,718)|
||585
26,954|(10,718)
37,672|
||27,539|26,954|
The notes on pages 8 to 11 form part of these financial statements.
Page 5
## **Bristol Musical Comedy Club Statement of Financial Position As At 31 October 2025**
|**Notes**
**CURRENT ASSETS**
Debtors
**9**
Cash at bank and in hand
**Creditors: Amounts Falling Due Within One Year**
**10**
**NET CURRENT ASSETS (LIABILITIES)**
**TOTAL ASSETS LESS CURRENT LIABILITIES**
**NET ASSETS**
**FUNDS OF THE CHARITY**
Unrestricted Funds
**TOTAL FUNDS**
**11**
On behalf of the board|**2025**
**Unrestricted**
**funds**
**£**
-
29,579|**2024**
**Total**
**funds**
**£**
235
27,319|
|---|---|---|
||29,579
(2,040)|27,554
(600)|
||27,539|26,954|
||27,539|26,954|
||27,539|26,954|
||27,539|26,954|
||27,539|26,954|
||||
Robert McDonald (Jun 11, 2026 09:24:57 GMT+1) 11/06/20 Date
The notes on pages 8 to 11 form part of these financial statements.
Page 6
**Bristol Musical Comedy Club Statement of Cash Flows For The Year Ended 31 October 2025**
|**Notes**
**Cash flows from operating activities**
Net cash generated from/(used in) operations
**1**
Net cash generated from/(used in) operating activities
**Cash flows from investing activities**
Interest received
Increase/(decrease) in cash and cash equivalents
Cash and cash equivalents at beginning of year
**2**
Cash and cash equivalents at end of year
**2**|**2025**
**£**
1,945
1,945
315
2,260
27,319
29,579|**2024**
**£**
(10,765)|
|---|---|---|
|||(10,765)|
|||412|
||||
|||(10,353)
-|
|||(10,353)|
Page 7
## **Bristol Musical Comedy Club Notes to the Statement of Cash Flows For The Year Ended 31 October 2025**
## 1. **Reconciliation of income/(expenditure) to cash generated from/(used in) operations**
|Net income/(expenditure)
_Adjustments for:_
Interest income
_Movements in working capital:_
Decrease/(increase) in trade and other debtors
Increase in trade and other creditors
Net cash generated from/(used in) operations|**2025**
**£**
585
(315)
235
1,440
1,945|**2024**
**£**
(10,718)
(412)
(235)
600|
|---|---|---|
|||(10,765)|
## 2. **Cash and cash equivalents**
Cash and cash equivalents, as stated in the Statement of Cash Flows, relates to the following items in the Balance Sheet:
|**2025**
**£**
Cash at bank and in hand
29,579
3.
**Analysis of changes in net funds**
**As at 1**
**November**
**2024**
**Cash flows**
**£**
**£**
Cash at bank and in hand
27,319
2,260|**2024**
**£**
27,319|
|---|---|
||**As at 31**
**October**
**2025**
**£**
29,579|
Page 8
## **Bristol Musical Comedy Club Notes to the Financial Statements For The Year Ended 31 October 2025**
## 1. **General Information**
Bristol Musical Comedy Club is a charitable incorporated organisation registered with the Charity Commission, registered charity number 1181749. The principal address is 562 Bath Road, Brislington , Bristol, BS4 3LE.
## 2. **Accounting Policies**
## 2.1. **Basis of Preparation of Financial Statements**
The financial statements have been prepared in accordance with the Charities SORP (FRS 102) "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)", Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities Act 2011.
The CIO is a Public Benefit Entity as defined by FRS 102.
## 2.2. **Going Concern Disclosure**
The trustees have not identified any material uncertainties related to events or conditions that may cast significant doubt about the charity's ability to continue as a going concern.
## 2.3. **Fund Accounting**
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Designated funds comprise unrestricted funds that have been set aside by the trustees for a specific purpose.
Restricted funds are to be used for specific purposes as laid down by the donor.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
## 2.4. **Incoming Resources**
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably.
## 2.5. **Resources Expended**
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
## 2.6. **Cash and Cash Equivalents**
Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.
## 2.7. **Taxation**
The charity is exempt from tax as all its income is charitable and applied for charitable purposes.
## 3. **Income from Donations and Legacies**
|.
**Income from Donations and Legacies**|||
|---|---|---|
||**2025**|**2024**|
||**Unrestricted**|**Unrestricted**|
||**funds**|**funds**|
||**£**|**£**|
|Donations and gifts|5,177|9,796|
## 4. **Investment Income**
Page 9
## **Bristol Musical Comedy Club Notes to the Financial Statements (continued) For The Year Ended 31 October 2025**
|Bank interest receivable
5.
**Analysis of Expenditure**
Raising funds
Raising funds
6.
**Support Costs**
General administration
7.
**Average Number of Employees**
Average number of employees during the year was: 0 NIL (2024: )
9.
**Debtors**
**Due within one year**
Trade debtors
10.
**Creditors: Amounts Falling Due Within One Year**
Trade creditors
Accruals and deferred income|**Activities**
**undertaken**
**directly**
**£**
78,383|**Activities**
**undertaken**
**directly**
**£**
78,383|**2025**
**Unrestricted**
**funds**
**£**
315|**2024**
**Unrestricted**
**funds**
**£**
412|
|---|---|---|---|---|
||||**Support**
**costs**
(see note 6)
**£**
2,521|**2025**
**Total**
**£**
80,904|
||||**2025**
**£**
-
**2025**
**£**
1,440
600
2,040|**2024**
**Activities**
**undertaken**
**directly**
**£**
60,175|
|||||**2025**
**Raising**
**funds**
**£**
2,521|
|||||**2024**
**£**
235|
|||||**2024**
**£**
-
600|
|||||600|
Page 10
## **Bristol Musical Comedy Club Notes to the Financial Statements (continued) For The Year Ended 31 October 2025**
## 11. **Movement in Funds**
|1.
**Movement in Funds**|||||
|---|---|---|---|---|
|**Unrestricted funds**
General:
General unrestricted fund
**Total funds**
**Unrestricted funds**
General:
General unrestricted fund
**Total funds**|**As at 1**
**November**
**2024**
**£**
26,954|**Income**
**£**
81,489|**Expenditure**
**£**
(80,904)|**As at 31**
**October**
**2025**
**£**
27,539|
||26,954|81,489|(80,904)|27,539|
||**As at 1**
**November**
**2023**
**£**
37,672|**Income**
**£**
49,457|**Expenditure**
**£**
(60,175)|**As at 31**
**October**
**2024**
**£**
26,954|
||37,672|49,457|(60,175)|26,954|
## 12. **Transactions with Trustees**
No trustee expenses have been incurred.
## 13. **Related Party Disclosures**
There have been no related party transactions in the reporting period that require disclosure, except for those disclosed in the Transactions with Trustees note.
Page 11
## **Bristol Musical Comedy Club Detailed Statement of Financial Activities For The Year Ended 31 October 2025**
|**INCOME AND ENDOWMENTS FROM:**
**Donations and legacies**
Donations and gifts
**Charitable Activities:**
**Theatrical Productions**
Income from charitable activities
**Investments**
Bank interest receivable
**Separate material item of income**
Theatre Tax Relief
**EXPENDITURE ON:**
**Raising funds**
Direct Theatre costs
Computer software, consumables and maintenance
Insurance
Accountancy fees
Creative Tax Relief fee
**NET INCOME/(EXPENDITURE)**|**2025**
**Total**
**funds**
**£**
5,177|**2024**
**Total**
**funds**
**£**
9,796|
|---|---|---|
||5,177
66,312|9,796
30,345|
||66,312
315|30,345
412|
||315
9,685|412
8,904|
||9,685|8,904|
||81,489
(78,383)
(73)
(408)
(600)
(1,440)|49,457
(60,175)
-
-
-
-|
||(80,904)|(60,175)|
||(80,904)|(60,175)|
||585|(10,718)|
Page 12
## BMCC accounts for signature
Final Audit Report
2026-06-11
Created: 2026-06-11 By: Rachel Lee (rachel.lee@creativetaxreliefs.com) Status: Signed Transaction ID: CBJCHBCAABAA22-K-hLHaj2NNAXyhlo222a6U67iJAxx
## "BMCC accounts for signature" History
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